At the end of the split interest agreement, an amount necessary to reduce to zero all assets and liabilities related to the agreement must be entered in the specifications as a change in the value of the split interest agreements. That amount should, where appropriate, be considered unlimited, temporary or permanent. All distributions previously received under the agreement and available to the non-profit organisation for full use after the termination of the agreement should be temporarily reclassified limited to total net assets. Shared interest agreements are agreements in which donors enter into trusts or other agreements in which NLP organizations enjoy benefits shared with other beneficiaries. A typical split interest agreement consists of two components: Lead Interest and a residual interest rate. The principal interest is the right to benefits (cash flow or utilization) of the assets transferred during the term of the agreement, which usually begins with the signing of the agreement and ends either (1) after a certain number of years (safe duration) or (2) with the occurrence of a given event, usually either the death of the donor or the death of the main beneficiary (life quota). The remaining interest is the right to receive all or part of the remaining assets at the end of the contract. Paragraph 5 of Declaration 133 states that its scope covers CFP organisations, but the Declaration does not specifically address the application of its provisions to the accounting for the obligations of CFP organisations arising from split interest agreements. Nevertheless, Declaration 133 could apply to certain commitments of CFP organisations resulting from split interest agreements. Some NFP organizations are parties to split interest agreements similar to those described above, but which involve a third party that retains control of the assets contributed by the donor. The NFP organization is not required to pay the balance or guiding interest to the designated beneficiary, as this responsibility rests with the third party who retains control of the assets (therefore, the NFP organization does not recognize any liabilities). . .